Bertrand LESUR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Bertrand LESUR
Largest movements
- Receivables within one year +€6,654
up €6,654 (+665,400%), from €1 to €6,655
- Profit (loss) carried forward +€6,017
up €6,017 (+7.1%), from €84,870 to €90,887
- Accrued charges and deferred income +€5,500
new in 2025: €5,500
- Trade debts -€3,957
down €3,957 (-72.5%), from €5,455 to €1,499
- Other debts -€3,742
down €3,742 (-2.9%), from €128,833 to €125,091
- Other operating charges -€338
down €338 (-35.7%), from €947 to €609
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,394 | €257,583 | +€5,189 | +2.1% |
| Fixed assets | 21/28 | €250,000 | €250,000 | = | 0.0% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €2,394 | €7,583 | +€5,189 | +217% |
| Amounts receivable within one year | 40/41 | €1 | €6,655 | +€6,654 | +665,400% |
| Trade receivables | 40 | €1 | €6,655 | +€6,654 | +665,400% |
| Cash at bank and in hand | 54/58 | €1,594 | €928 | -€666 | -41.8% |
| Deferred charges and accrued income | 490/1 | €799 | - | -€799 | |
| Total equity and liabilities | 10/49 | €252,394 | €257,583 | +€5,189 | +2.1% |
| Equity | 10/15 | €117,370 | €123,387 | +€6,017 | +5.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Share premium | 1100/10 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €12,500 | €12,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,870 | €90,887 | +€6,017 | +7.1% |
| Amounts payable | 17/49 | €135,024 | €134,196 | -€827 | -0.6% |
| Amounts payable within one year | 42/48 | €135,024 | €128,696 | -€6,327 | -4.7% |
| Trade debts | 44 | €5,455 | €1,499 | -€3,957 | -72.5% |
| Suppliers | 440/4 | €5,455 | €1,499 | -€3,957 | -72.5% |
| Taxes, remuneration and social security | 45 | €735 | €2,106 | +€1,371 | +186% |
| Taxes | 450/3 | €735 | €2,106 | +€1,371 | +186% |
| Other amounts payable | 47/48 | €128,833 | €125,091 | -€3,742 | -2.9% |
| Accrued charges and deferred income | 492/3 | - | €5,500 | +€5,500 | |
| Other operating charges | 640/8 | €947 | €609 | -€338 | -35.7% |
| Gross operating margin | 9900 | €10,357 | €10,285 | -€72 | -0.7% |
| Operating profit (loss) | 9901 | €9,410 | €9,676 | +€266 | +2.8% |
| Financial charges | 65/66B | €47 | €54 | +€8 | +16.2% |
| Recurring financial charges | 65 | €47 | €54 | +€8 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €9,364 | €9,622 | +€258 | +2.8% |
| Income taxes | 67/77 | €3,552 | €3,605 | +€54 | +1.5% |
| Profit (loss) for the period | 9904 | €5,812 | €6,017 | +€204 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,812 | €6,017 | +€204 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.